- All Journals
- Al-Qadisiyah University
- Basrah University
- Kirkuk University
- Mosul University
- The Iraqi Borad for Medical Specialization
- University of Anbar
- University of Technology
- Al Mustafa University
- Al-Zahraa University for Women
- Alnoor University
- Kunooz University
- Misan University
- Ninevah University
- Tikrit University
- University of Al-Hamdaniya
- University of Kerbala
Taxes On Foreign Deposits-Analytical Study For E.U Experience And The possibility Of Applying It In Arab Countries | ||
| مجلة دراسات إقلیمیة | ||
| Article 5, Volume 8, Issue 22, 2011, Pages 133-154 PDF (0 K) | ||
| DOI: 10.33899/regs.2011.6421 | ||
| Author | ||
| Hashim Mohammed Al-Argoob | ||
| Abstract | ||
| Originating of taxes on foreign deposits is considered on of the most important and modern subjects. It has been originating after a long negotiation concluded by E.U. This system started to be applied as discounts from the source on interests and deposits of non-resident Europeans that existed in it's banks with keeping it as secret. The value of discount is about 15% as a first stage and then 20% as a second stage to become 35% in 2011. This paper tries to get the possibility of originating of these taxes and to apply it in Arab countries or on Arab deposits in foreign banks of non-resident Arabs. The paper contains three topics, the cause of originating taxes on foreign deposits, the importance of tax reform in Arab counties, and the necessary tax procedure to impose taxes on foreign deposits. | ||
| Keywords | ||
| Taxes on foreign deposits; taxes on foreign deposits in European Union; Arab countries | ||
|
Statistics Article View: 422 PDF Download: 402 |
||